Judgment of the Court (First Chamber) 6 June 1990

In Case C-11/89 REFERENCE to the Court under Article 177 of the EEC Treaty by the Bundesfinanzhof (Federal Finance Court) for a preliminary ruling in the proceedings pending before that Court between

THE COURT (First Chamber) composed of: M. Zuleeg, President of Chamber, for the President of the Chamber, R. Joliét and C. G. Rodriguez Iglesias, Advocate General, G. Tesauro Registrar: J.-G. Giraud

after considering the observations submitted on behalf of Unifert Handels GmbH, by Dietrich Ehle, of the Cologne Bar, the Commission of the European Communities, by its Legal Adviser, Jörn Sack, acting as Agent,

having regard to the Report for the Hearing and further to the hearing on 7 February 1990,

after hearing the Opinion of the Advocate General delivered at the sitting on 28 March 1990,

gives the following

Judgment

Question 1

Question 2

Question 3

Question 4

Question 5

Costs

1 Language of the case: German.